OSCAR: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OSCAR
Largest movements
- Receivables within one year -€92,853
down €92,853 (-28.4%), from €327,170 to €234,317
of which Other amounts receivable: -€89,603
- Stocks and contracts +€14,548
up €14,548 (+20.8%), from €69,856 to €84,404
- Trade debts -€128,339
down €128,339 (-55.3%), from €232,268 to €103,929
- Other debts +€44,756
up €44,756 (+29.3%), from €152,919 to €197,675
- Short-term financial debts -€22,500
down €22,500 (-75.0%), from €30,000 to €7,500
- Profit (loss) carried forward +€17,076
up €17,076 (+10.2%), from €168,224 to €185,300
- Tax, wage and social debts +€13,461
new in 2025: €13,461
- Gross operating margin +€17,873
up €17,873 (+10.0%), from €178,228 to €196,101
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,608 | €514,062 | -€75,546 | -12.8% |
| Fixed assets | 21/28 | €3,470 | €2,615 | -€855 | -24.6% |
| Tangible fixed assets | 22/27 | €3,470 | €2,615 | -€855 | -24.6% |
| Plant, machinery and equipment | 23 | €680 | €156 | -€524 | -77.0% |
| Furniture and vehicles | 24 | - | €279 | +€279 | |
| Other tangible fixed assets | 26 | €2,790 | €2,180 | -€610 | -21.9% |
| Current assets | 29/58 | €586,138 | €511,448 | -€74,691 | -12.7% |
| Stocks and contracts in progress | 3 | €69,856 | €84,404 | +€14,548 | +20.8% |
| Stocks | 30/36 | €69,856 | €84,404 | +€14,548 | +20.8% |
| Amounts receivable within one year | 40/41 | €327,170 | €234,317 | -€92,853 | -28.4% |
| Trade receivables | 40 | €236,330 | €233,081 | -€3,250 | -1.4% |
| Other amounts receivable | 41 | €90,840 | €1,236 | -€89,603 | -98.6% |
| Cash at bank and in hand | 54/58 | €188,746 | €192,351 | +€3,605 | +1.9% |
| Deferred charges and accrued income | 490/1 | €366 | €376 | +€10 | +2.7% |
| Total equity and liabilities | 10/49 | €589,608 | €514,062 | -€75,546 | -12.8% |
| Equity | 10/15 | €174,422 | €191,497 | +€17,076 | +9.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,224 | €185,300 | +€17,076 | +10.2% |
| Amounts payable | 17/49 | €415,186 | €322,565 | -€92,621 | -22.3% |
| Amounts payable within one year | 42/48 | €415,186 | €322,565 | -€92,621 | -22.3% |
| Financial debts | 43 | €30,000 | €7,500 | -€22,500 | -75.0% |
| Credit institutions | 430/8 | €30,000 | €7,500 | -€22,500 | -75.0% |
| Trade debts | 44 | €232,268 | €103,929 | -€128,339 | -55.3% |
| Suppliers | 440/4 | €232,268 | €103,929 | -€128,339 | -55.3% |
| Taxes, remuneration and social security | 45 | - | €13,461 | +€13,461 | |
| Taxes | 450/3 | - | €13,461 | +€13,461 | |
| Other amounts payable | 47/48 | €152,919 | €197,675 | +€44,756 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €1,147 | -€184 | -13.8% |
| Other operating charges | 640/8 | €268 | €307 | +€39 | +14.4% |
| Gross operating margin | 9900 | €178,228 | €196,101 | +€17,873 | +10.0% |
| Operating profit (loss) | 9901 | €176,629 | €194,647 | +€18,018 | +10.2% |
| Financial income | 75/76B | €1 | €6 | +€5 | +420.2% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +420.2% |
| Financial charges | 65/66B | €1,472 | €1,313 | -€158 | -10.8% |
| Recurring financial charges | 65 | €1,472 | €1,313 | -€158 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €175,158 | €193,340 | +€18,181 | +10.4% |
| Income taxes | 67/77 | €6,969 | €6,264 | -€705 | -10.1% |
| Profit (loss) for the period | 9904 | €168,189 | €187,076 | +€18,887 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €168,189 | €187,076 | +€18,887 | +11.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.